Vietnam Income Tax Calculator
How It Works
Vietnam's Personal Income Tax (PIT) uses seven progressive brackets from 5% to 35%. Tax residents receive a personal deduction of 11 million VND per month and a dependent deduction of 4.4 million VND per dependent per month. Non-residents pay a flat rate of 20%.
The PIT applies to employment income, business income, capital gains, and other sources. Employment income is the most common category and is subject to monthly withholding by the employer. Annual finalization is required for individuals with multiple income sources.
Social insurance contributions (10.5% of gross salary) are deductible before calculating PIT. Health insurance (1.5%) and unemployment insurance (1%) are also deductible. Employers contribute an additional 21.5% on top of gross salary for social insurance purposes.
Frequently Asked Questions
What are the Vietnam PIT brackets?
Monthly brackets: 5% up to 5M VND, 10% for 5-10M, 15% for 10-18M, 20% for 18-32M, 25% for 32-52M, 30% for 52-80M, and 35% above 80M VND taxable income.
What is the personal deduction in Vietnam?
Tax residents receive an 11 million VND monthly personal deduction (132M annually). Each registered dependent allows an additional 4.4 million VND monthly deduction (52.8M annually).
Who is considered a tax resident in Vietnam?
You are a Vietnamese tax resident if you are present in Vietnam for 183 days or more in a calendar year, or 12 consecutive months. Alternatively, if Vietnam is your habitual residence. Non-residents pay a flat 20% on Vietnam-sourced income.
What counts as a dependent for tax purposes?
Dependents include children under 18 (or under 23 if full-time students), parents/siblings/grandparents who are disabled, retired without pension, or earning below the minimum threshold. Registration is required.